income tax act
Equity Cannot Relieve Tax Mistakes
Introduction The Supreme Court of Canada (“SCC”) bifurcated 8-1 in Canada (Attorney General) v Collins Family Trust, 2022 SCC 26 (“Collins”) with Brown J writing for the majority and Côté J dissenting. The SCC majority allowed the Crown’s appeal from the British Columbia Court of Appeal (“BCCA”) concerning the tax planning and the Income Tax […]
Jurisdiction Confusion: The SCC to Clarify the Federal and Tax Courts' Roles in Taxation Law in Dow Chemical Canada
The Supreme Court of Canada (“SCC”) will soon comment on the jurisdictional contours of the Tax Court of Canada (“TCC”) and Federal Court of Canada (“FCC”). The SCC has granted leave to appeal in Canada v Dow Chemical Canada ULC, 2022 FCA 70 [Dow Chemical Canada], where the Federal Court of Appeal (“FCA”) ruled that s. 247(10) of the Income Tax Act, RSC 1985, c 1 (5th Supp) [ITA] is not within the exclusive jurisdiction of the TCC (Dow Chemical Canada, para 5).
Canada Without Poverty v AG Canada: Charities’ Political Activities and Freedom of Expression
Earlier this summer, charity and not-for-profit law hit a milestone in Canada Without Poverty v Attorney General of Canada, 2018 ONSC 4147 [Canada Without Poverty], when Justice Edward Morgan of the Ontario Superior Court of Justice (“SCJ”) ruled that s 149.1(6.2) of the Income Tax Act, RSC 1985, c 1 [ITA] is an unconstitutional violation of charities’ […]
Butler v Canada : Tax Filing Guidelines for Workplace Compensation Claims
Facts of the Case In the case of Butler v Canada, 2016 FCA 65 [Butler] Mr. Butler appealed a decision made last January at the Tax Court of Canada, where he was required to repay the Old Age Security Pension (“OASP”) approximately $3000. Mr. Butler received a lump sum award under Nova Scotia’s Workers’ Compensation […]
SCC Denies Charter Protection to Tax Adviser Hit with a Huge Monetary Penalty
The Supreme Court of Canada’s (“SCC”) decision in Guindon v Canada, 2015 SCC 41 [Guindon] has been eagerly awaited by lawyers in the area of taxation. It deals with a relatively new provision in the Income Tax Act, RSC 1985, c 1 (5th Supp), s. 163.2, that allows third parties, such as tax advisers or […]